Pr. Commissioner of Income-tax Central 2 v. Rajeev Bahl - 2019-LL-0912-45

Citation	2019-LL-0912-45
Appellant Name	Pr. Commissioner of Income-tax Central 2
Respondent Name	Rajeev Bahl
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	12/09/2019
Judgment	View Judgment
Keyword Tags	monetary limit • tax effect
Bot Summary:	CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER 12.09.2019 Counsel for the appellant fairly states that though the tax effect recorded in the present appeal is Rs. 1,05,54. Counsel for the respondent states that the tax effect, keeping in view the additions made, would translate to Rs. 39,49,899/- only. In the light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/- and in view of the fact that the tax effect in the present case to Rs. 39,49,899/-, the present appeal is disposed of as not pressed.

$ 67. * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 41/2019 PR. COMMISSIONER OF INCOME TAX CENTRAL 2 Appellant Through: Ms. Roopali Gupta for Mr. Raghvendra Singh, Advs. versus RAJEEV BAHL Respondent Through: Mr. N.P. Sahni, Adv. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 12.09.2019 Counsel for appellant fairly states that though tax effect recorded in present appeal is Rs. 1,05,54.031/-, as matter of fact, same is below Rs. 1,00,00,000/-. Counsel for respondent states that tax effect, keeping in view additions made, would translate to Rs. 39,49,899/- only. In light of circular dated 08.08.2019 issued by Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes monetary limit in respect of tax effect, inter alia, before High Court in which Department could pursue matter as Rs. 1,00,00,000/- and in view of fact that tax effect in present case to Rs. 39,49,899/-, present appeal is disposed of as not pressed. VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 12, 2019 N.Khanna Pr. Commissioner of Income-tax Central 2 v. Rajeev Bahl

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